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  2. Freight expense - Wikipedia

    en.wikipedia.org/wiki/Freight_expense

    In accounting, the concept of a freight expense or freight spend account can be generalized as a payment for sending out a product to a customer. It falls under the umbrella category of expenses and is treated like other expense accounts in relation to the accounting equation, however, under generally accepted accounting rules, if the freight is Freight expense has a normal debit balance.

  3. Air waybill - Wikipedia

    en.wikipedia.org/wiki/Air_waybill

    The air waybill is the most important document issued by a carrier either directly or through its authorized agent. It is a non-negotiable transport document that covers the transport of cargo from airport to airport. An air waybill (AWB), also known as an air consignment note, is a type of bill of lading.

  4. Waybill - Wikipedia

    en.wikipedia.org/wiki/Waybill

    A waybill is a document issued by a carrier giving details and instructions relating to the shipment of a consignment of cargo. [1] Typically it will show the names of the consignor and consignee, the point of origin of the consignment, its destination, and route. Most freight forwarders and trucking companies use an in-house waybill called a ...

  5. Delivery order - Wikipedia

    en.wikipedia.org/wiki/Delivery_order

    A delivery order (abbreviated D/O [1]) is a document from a consignee, or an owner or his agent of freight carrier which orders the release of the transportation of cargo to another party. [2] Usually the written order permits the direct delivery of goods to a warehouseman , carrier or other person who in the course of their ordinary business ...

  6. Freight audit - Wikipedia

    en.wikipedia.org/wiki/Freight_audit

    By definition an audit is, An examination of records or financial accounts to check their accuracy. An adjustment or correction of accounts. An examined and verified account. A freight audit vendor is therefore one who examines, adjusts and verifies freight bills for accuracy.

  7. Incoterms - Wikipedia

    en.wikipedia.org/wiki/Incoterms

    Freight forwarder: A firm that makes or assists in the making of shipping arrangements; Terminal: Any place, whether covered or not, such as a dock, warehouse, container yard or road, rail or air cargo terminal; To clear for export: To file Shipper’s Export Declaration and get export permit

  8. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    Debits and credits in double-entry bookkeeping are entries made in account ledgers to record changes in value resulting from business transactions. A debit entry in an account represents a transfer of value to that account, and a credit entry represents a transfer from the account.

  9. Freight transport - Wikipedia

    en.wikipedia.org/wiki/Freight_transport

    Freight transport, also referred to as freight forwarding, is the physical process of transporting commodities and merchandise goods and cargo. [1] The term shipping originally referred to transport by sea but in American English , it has been extended to refer to transport by land or air (International English: "carriage") as well.